Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2004 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (3) TMI 775 - AT - Income TaxExtract: .......als and maintenance charges received by the assessee are nothing but business income under the facts and circumstances of the case. Accordingly, the application of the other provisions of IT Act would follow. It is ordered accordingly. 14. In the result, the appeals filed by the Revenue are dismissed and the appeal filed by the assessee is allowed.
|